Following are preacquisition financial balances for Padre Company and Sol Company as of December 31. Also included are fair values for Sol Company accounts.

	Padre Company					Sol Company
	Book Values					Book Values					Fair Values
	12/31					12/31					12/31
Cash		$	323,750				$	78,250				$	78,250
Receivables			222,750					346,000					346,000
Inventory			510,000					218,000					269,900
Land			622,500					214,000					189,500
Building and equipment (net)			845,000					307,000					375,000
Franchise agreements			296,000					196,000					226,300
Accounts payable			(333,000	)				(198,000	)				(198,000	)
Accrued expenses			(141,000	)				(32,250	)				(32,250	)
Long-term liabilities			(1,122,500	)				(502,500	)				(502,500	)
Common stock$20 par value			(660,000	)
Common stock$5 par value								(210,000	)
Additional paid-in capital			(70,000	)				(90,000	)
Retained earnings, 1/1			(430,000	)				(299,000	)
Revenues			(1,030,500	)				(389,500	)
Expenses			967,000					362,000

Note: Parentheses indicate a credit balance.

On December 31, Padre acquires Sols outstanding stock by paying $405,000 in cash and issuing 10,700 shares of its own common stock with a fair value of $40 per share. Padre paid legal and accounting fees of $22,900 as well as $11,600 in stock issuance costs.

Determine the value that would be shown in Padres consolidated financial statements for each of the accounts listed.

I ONLY NEED:

GOODWILL

ADDT PAID IN CAPITAL

EXPENSES

RETAINED EARNINGS 12/31